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Excellent
Published by Sekolah Tinggi Ilmu Ekonomi Adi Unggul Bhirawa
ISSN : 19792700     EISSN : 27472833     DOI : -
Core Subject : Education,
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Excellent Journal, with registered number ISSN 1979-2700 (Print) and ISSN 2747-2833 (Online). We invite unpublished research, empirical study, book review, short communication and high quality research work pertaining to the recent developments and practices in the areas of Management, Business, Education, Human Resources Management, Organizational Behavior and Theory, Organizational Development, Production/Operations, International Relations; Human Rights and Duties, Public Administration, Population Studies, Purchasing/Materials Management, Small Business Entrepreneurship, Strategic Management Policy as well as emerging paradigms in allied subjects.
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Articles 239 Documents
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Pengaruh Disiplin Kerja dan Fasilitas Kerja Terhadap Kinerja Karyawan PT Arina Multikarya Medan Desvita, Bella; Ekawati, Yuni Andri; Wardani, Widia
Excellent Vol 12, No 1 (2025)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/exc.v12i1.1890

Abstract

The influence of Work Discipline and Work Facilities is reviewed in this study to examine the Employee Performance of PT Arina Multikarya Medan as partially and simultaneously. The data type of utilized is quantitative data. This study takes subjects from the population, i.e., company employees, a total of 30 person, where the population is used as a sample. Data gathered in this study uses interview techniques, making questionnaires, and documentation studies, namely obtained through books and journals. The data analysis technique uses multiple linear regression. The inferences of this study include: (1) Partially, the Work Discipline variable (X1) has a significant influence on the Employee Performance of PT Arina Multikarya Medan, as evidenced by the probability with a significance obtained of 0.000 (less than 0.05). (2) Partially, the Work Facilities variable (X2) has a significant influence on the Employee Performance of PT Arina Multikarya Medan, as evidenced by the probability with a significance obtained of 0.006. (3) Simultaneously, the variables Work Discipline (X1) and Work Facilities (X2) have a significant influence on Employee Performance at PT Arina Multikarya Medan, as proven by the F probability with a significance of 0.000. In addition, the determination of 0.900, which means 90 percent, indicates a very strong influence on the contribution of Employee Performance at PT Arina Multikarya Medan, given by the variables Work Discipline and Work Facilities.
Pengaruh Pelatihan dan Pengawasan Terhadap Kinerja Pegawai di Badan Kepegawaian dan Pengembangan Sumber Daya Manusia (BKPSDM) Kota Medan Putri, Intan Sofiani Syah; Ekawati, Yuni Andri; Abdullah, Ujang
Excellent Vol 12, No 1 (2025)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/exc.v12i1.1885

Abstract

This study aims to examine the effect of training and supervision on employee performance at the Medan City Human Resources Development and Personnel Agency (BKPSDM). This study was designed with a causal type with a quantitative research approach. This study used subjects from the population, namely 89 employees at the Medan City Human Resources Development and Personnel Agency with a saturated sampling technique. The use of the Likert scale in this study. Data were analyzed using multiple regression techniques using the IBM Statistics SPSS Ver24 application. Training has a significant effect on Employee Performance at the Medan City Human Resources Development and Personnel Agency (BKPSDM); (2) Supervision does not have a significant effect on Employee Performance at the Medan City Human Resources Development and Personnel Agency (BKPSDM). (3) Training and Supervision have a significant effect on Employee Performance at the Medan City Human Resources Development and Personnel Agency (BKPSDM) with a contribution of only 25.5 percent.
Analisis Laporan Keuangan Berdasarkan Rasio Profitabilitas pada PT Permodalan Nasional Madani (PNM) Tahun 2020-2024 Pratiwi, Annissa; Asmawati, Yeti; Yahya, Hanif
Excellent Vol 12, No 1 (2025)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/exc.v12i1.1981

Abstract

Laporan keuangan merupakan tools yang penting bagi perusahaan untuk melihat kondisi keuangan dan capaian hasil perusahaan berdasarkan informasi yang  diperoleh. Dengan dilakukannya analisis terhadap laporan keuangan suatu perusahaan sangat bermanfaat bagi peneliti untuk mengetahui keadaan dan perkembangan finansial dari perusahaan yang bersangkutan. Penelitian ini bertujuan untuk menganalisis penilaian rasio profitabilitas dengan Return on Assets (ROA), Return on Investment  (ROI), dan Return on Capital Employed (ROCE) pada PT Permodalan Nasional Madani (Persero). Desain penelitian ini menggunakan riset deskriptif dengan pendekatan analisis kuantitatif. Teknik pengumpulan data menggunakan observasi secara tidak langsung menggunakan data sekunder yaitu dokumentasi dari laporan tahunan dan laporan keuangan tahun 2020-2024. Hasil analisis laporan keuangan menggambarkan PT Permodalan Nasional Madani (Persero), memiliki penilaian rasio profitabilitas dengan rata-rata nilai Return on Assets dan Return on Investment yang baik. Semakin besar nilai ROA dan ROI, maka capaian laba bersih perusahaan tersebut berdasarkan efektivitas penggunaan aset serta efektivitas manajenen dalam berinvestasi. Sementara penilaian rasio profitabilitas dengan di bawah nilai rata-rata Return on Capital Employed (ROCE) yang kurang efisien. Semakin tinggi nilai ROCE, maka mencerminkan efektivitas manajenen dalam pengelolaan modal kerja yang bersumber dari komposisi aset dan utang lancarnya untuk mencapai perolehan labanya.
Dampak CAR, LDR, NPL, dan BOPO Terhadap ROA Pada Bank Komersial yang Terdaftar pada Bursa Efek Indonesia Periode 2019-2023 P.E, Yosephien Angelina Yulia; Rudianto, Louis Yonathan
Excellent Vol 12, No 1 (2025)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/exc.v12i1.1941

Abstract

The purpose of this study was to see the impact of CAR, LDR, NPL, BOPO on ROA. The sample in this study was 10 banks. Data were analyzed using descriptive statistical tests, classical assumption tests, multiple linear regression analysis, t-tests and coefficients of determination. Based on the results of the classical assumption test, the CAR, LDR, NPL, BOPO variables are not multicollinear, not autocorrelated, not heteroscedastic and the data is normal. The results of the study showed that the impact of CAR on ROA was negative and not significant, the impact of LDR on ROA was negative and significant, the impact of NPL was negative and significant on ROA. The impact of BOPO was positive and significant on ROA. The impact of the independent variable on the dependent variable was 70.4%, the remaining 29.6%.
Pengaruh Leverage, Profitabilitas, Dan Kepemilikan Institusional Terhadap Tax Avoidance Rahmi, Noer; Solihati, Garin Pratiwi
Excellent Vol 12, No 2 (2025)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/exc.v12i2.2058

Abstract

In Indonesia, tax revenues constitute roughly 80% of the country's overall governmental income. Authorities continuously strive to guarantee that tax collection achieves predetermined objectives. However, obstacles persist in optimizing tax effectiveness, potentially motivating taxpayers to adopt tax minimization practices. Tax minimization may be characterized as a method for diminishing fiscal responsibilities by taxpayers through reducing their tax burden while remaining within legal boundaries, or it may be described as taking advantage of gaps in current legislation. This study aims to investigate the effects of leverage, profitability, and institutional ownership on tax minimization practices within Consumer Non-Cyclical Sector companies listed on the Indonesia Stock Exchange between 2020-2023. This research adopts a quantitative approach. The research population encompasses non-cyclical consumer sector firms listed on the Indonesia Stock Exchange (IDX) from 2020-2023. The study employs purposive sampling methods, resulting in 164 data observations for examination. The analytical method utilized is multiple linear regression through IBM SPSS 25 software. Results indicate that leverage exhibits a significant positive effect on tax minimization, while profitability displays a significant negative effect on tax minimization, and institutional ownership fails to show a significant effect on tax minimization.
Strategi Pengelolaan Relasi Pelanggan dan Kualitas Layanan dalam Meningkatkan Kepuasan Pelanggan Menggunakan Analisis SWOT pada PT Holistik Homecare di Ciputat Tangerang Selatan Safa, Teza Bany; Munarsih, Munarsih
Excellent Vol 12, No 2 (2025)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/exc.v12i2.1996

Abstract

This study aims to analyze customer relationship management strategies and service quality in improving customer satisfaction at PT Holistik Homecare in Ciputat, South Tangerang, using the SWOT analysis method. The research focuses on identifying internal factors (strengths and weaknesses), external factors (opportunities and threats), and formulating strategies that can be applied by the company to maintain and enhance customer satisfaction. The research method used is descriptive qualitative, with data collected through in-depth interviews with management, medical staff, and customers of PT Holistik Homecare, supported by secondary company data. Data analysis was conducted through data reduction, data presentation, and conclusion drawing, with validation using triangulation techniques. The results indicate that the company’s main strengths lie in the quality of medical services, the availability of complete medical equipment, and flexible payment systems. Weaknesses include limited service personnel. Opportunities involve the increasing demand for homecare services and advancements in health technology, while the main threats come from competitors offering similar services. Recommended strategies include increasing the number of service personnel, optimizing communication and service personalization, and developing technology-based innovations.
Pengaruh Sistem Pengendalian Intern Pemerintah (SPIP) Terhadap Penyerapan Anggaran dengan Mediasi Perencanaan Anggaran dan Moderasi Komitmen Organisasi Renyaan, Magdalena; Utomo, Agus; Ridwan, Ridwan
Excellent Vol 12, No 2 (2025)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/exc.v12i2.2084

Abstract

This study aims to analyze the influence of the Government Internal Control System (SPIP) on Budget Absorption by considering Budget Planning as a mediating variable and Organizational Commitment as a moderation variable. This research was conducted in local government agencies with a quantitative approach and used path analysis as a data analysis method with IBM SPSS-Macro Hayes. The results of the study show that SPIP has a significant effect on Budget Absorption, SPIP has an insignificant effect on Budget, Budget Planning has a insignificant effect on Budget Absorption, Budget Planning is unable to significantly mediate the influence of SPIP, Organizational Commitment is unable to moderate the significant influence of SPIP on the Budget Absorption of the Regional Apparatus Organization of West Halamahera Regency.
Pengaruh Keadilan Pajak, Diskriminasi, Dan Religiusitas Terhadap Persepsi Penggelapan Pajak Salsabila, Salma; Solihati, Garin Pratiwi
Excellent Vol 12, No 2 (2025)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/exc.v12i2.2054

Abstract

This study investigates the impact of tax justice, perceived discrimination, and religiosity on individuals’ perceptions of tax evasion. The research focuses on accounting students at Mercu Buana University, observed over a three-year period from 2021 to 2023. The total population consists of 477 students. The sample was selected using an accidental sampling technique, a non-probability method wherein The selection of study participants was determined by their readiness to participate voluntarily. From this process, 112 usable responses were successfully collected. This research utilized firsthand information gathered directly from survey participants through the administration of systematic questionnaire instruments. The analytical approach involved implementing Partial Least Squares Structural Equation Modeling (PLS-SEM) methodology. The research outcomes demonstrate that tax fairness and feelings of discriminatory treatment both show substantial positive correlations with taxpayer evasion attitudes. Conversely, although religious beliefs also exhibit a positive association with evasion perceptions, this relationship lacks statistical significance in the findings.
Analisis Swot Pada Quality Assurance Produk Wiring Harnes Di PT Cipta Mandiri Wirasakti Lubis, Ainun Fadilah; Nurtantiono, Andri
Excellent Vol 12, No 2 (2025)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/exc.v12i2.2059

Abstract

The main objective of this research is to analyze the SWOT analysis of Wiring Harness product quality assurance at PT Cipta Mandiri Wirasakti and identify more effective quality improvement strategies. This research used qualitative methods with a descriptive approach through observation and interviews. The results indicate that internal factors supporting the development of quality assurance include a competent workforce, an integrated quality management system, and partnerships with trusted suppliers. Inhibiting factors include limited technological infrastructure and price competition. Possible strategies include improving the quality and number of employees, maintaining good product quality, and maintaining product quality control.
Pengaruh Earning Per Share dan World Gold Price Terhadap Harga Saham pada PT Aneka Tambang Tbk Periode 2013 - 2022 Yanuarta, Dina Adillah; Nurcahayati, Siti
Excellent Vol 12, No 2 (2025)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/exc.v12i2.2001

Abstract

This study aims to examine the effect of Earning Per Share and World Gold Price on the Stock Price of PT Aneka Tambang Tbk during the 2013-2022 period. The research employs a quantitative descriptive approach. The population consists of financial reports, using income statements and notes to financial statements selected as the sample. The analytical methods include classical assumption testing, multiple linier regression analysis, hypothesis testing, and the coefficient of determination. The t-test results indicate that Earning Per Share has a significance value of 0.625 (> 0.05) and a t-count of 0.511 (< 2.36462), showing that EPS has no significant partial effect on stock prices. Meanwhile, World Gold Price demonstrates a significant partial effect with a significance value of 0.046 (< 0.05) and a t-count of 2.416 (> 2.36462). The F-test yields an F-count of 9.959 (> 4.74) with a significance level of 0.008 (< 0.05), implying that Earning Per Share and World Gold Price jointly have a significant effect on stock prices. The adjusted R-square value of 0.666 indicates that 66.6% of the variation in stock prices is influenced by Earning Per Share and World Gold Price, while the remaining 33.4% is affected by other factors not examined in this study.

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